J135 - I used the Onkyo by itself for quite awhile and then picked up a Musical Fidelity V-Dac after reading about it in Stereophile. The improvement was pretty apparent; the soundstaging was one thing that really improved; instruments were better separated and easier to pick out. I picked up the Cambridge DacMagic after reading about it in Stereophile and thought it was a tad better than the V-Dac in that it was a little more neutral; the V-dac for the money though is a real nice little unit.